22. - (1) As long as a charging scheme to which paragraph 21 above applies remains in force, the Authority shall, during every fourth financial year after the financial year in which the scheme comes into force, prepare the statement described in sub-paragraph (2) below.

(2) That statement is a written statement of the Authority's proposed general programme for the application (whether by the Authority or any other body) of the redistributed portion of the net proceeds of the scheme during the next four financial years.

(3) Any statement required to be prepared under sub-paragraph (1) above must be submitted for approval to the Secretary of State not less than six months before the end of the financial year during which the statement is required to be prepared.

(4) A statement prepared and approved under this paragraph for any scheme prevails for all purposes over any conflicting provisions in the statement prepared and approved under paragraph 21 above for that scheme.

Non-compliance with paragraph 20 or 22 above

23. - (1) Except with the consent of the Secretary of State in any particular case, none of the charging authority's share of the net proceeds of a charging scheme may be applied in any financial year beginning after the end of the opening four year period unless and until a statement under paragraph 20 above having effect in relation to a period in which that year falls has been prepared and approved under that paragraph.

(2) Except with the consent of the Secretary of State in any particular case, none of the redistributed portion of the net proceeds of a charging scheme may be applied in any financial year beginning after the end of the opening four year period unless and until a statement under paragraph 22 above having effect in relation to a period in which that year falls has been prepared and approved under that paragraph in relation to the scheme.

(3) In this paragraph, "the opening four year period", in relation to any charging scheme, means the period which-

(a) begins with the date on which the scheme comes into force; and

(b) ends with the fourth financial year that commences on or after that date.

4 year programmes: amendment, replacement and voluntary statements

24. - (1) Where a statement has been prepared and approved under paragraph 20 or 22 above, the authority which prepared the statement may-

(a) amend the statement, or

(b) replace it with another statement (a "replacement statement"),

but subject to the following provisions of this paragraph.

(2) Subject to the following provisions of this paragraph, where a charging scheme is in force-

(a) the charging authority may prepare a statement such as is described in paragraph 20(1) above, and

(b) if the charging scheme is one to which paragraph 21 above applies, the Authority may prepare a statement such as is described in paragraph 22(2) above,

at any time before the beginning of the first financial year for which a statement under paragraph 20 or, as the case may be, paragraph 22 above is required to be prepared in respect of the scheme.

(3) For the purposes of this paragraph-

(a) a "voluntary statement" is a statement prepared under sub-paragraph (2)(a) or (b) above,

(b) a statement prepared under sub-paragraph (2)(a) above shall be treated as a statement prepared under paragraph 20 above and, if approved in accordance with the provisions of this paragraph, as approved under that paragraph, and

(c) a statement prepared under sub-paragraph (2)(b) above shall be treated as a statement prepared under paragraph 22 above and, if approved in accordance with the provisions of this paragraph, as approved under that paragraph,

and references to statements under paragraph 20 or 22 above shall be construed accordingly.

(4) The power conferred by sub-paragraph (1)(b) or (2) above is exercisable-

(a) in the case of a statement under paragraph 20 above in respect of a borough scheme, during the period of six months beginning with the day on which a change of control of the London borough council concerned occurs; or

(b) in any other case, during the period of six months beginning with the term of office of any person returned as the Mayor at an ordinary election or at an election under section 16 of this Act.

(5) Where, in exercise of the powers conferred by this paragraph, an authority proposes-

(a) to amend or replace a statement prepared and approved under paragraph 20 or 22 above, or

(b) to prepare a voluntary statement,

sub-paragraph (6) below applies.

(6) Where this sub-paragraph applies, the amendment, replacement statement or voluntary statement must be submitted for approval-

(a) to the Secretary of State; and

(b) if the statement concerned or affected is one prepared in respect of a borough scheme by the charging authority, to the Authority.

(7) Where sub-paragraph (6)(b) above applies, any submission to the Secretary of State under sub-paragraph (6)(a) above may only be made-

(a) by the Authority acting on behalf of the charging authority concerned; and

(b) after the giving by the Authority of the approval required by sub-paragraph (6)(b) above.

(8) Where a statement prepared and approved under paragraph 20 or 22 above is amended in accordance with this paragraph, the statement shall continue to be regarded for the purposes of this Schedule as a statement so prepared and approved, notwithstanding the amendment.

(9) A replacement statement or a voluntary statement must relate to the four financial years beginning with the financial year in which it takes effect (disregarding so much of that year as has expired before the statement takes effect).

(10) A replacement statement or voluntary statement prepared and approved under this paragraph shall be taken for the purposes of this Schedule to be a statement prepared and approved-

(a) under paragraph 20 above, if it was prepared in respect of a charging scheme by the charging authority; or

(b) under paragraph 22 above, if it was prepared by the Authority.

(11) Where a voluntary statement or replacement statement prepared by an authority takes effect, the time at which any subsequent statement is required to be prepared by that authority by virtue of paragraph 20 or 22 above in respect of the charging scheme in question shall be determined as if the financial year preceding that in which the replacement statement or voluntary statement takes effect had been such a fourth year as is mentioned in sub-paragraph (1) of that paragraph.

Offences

25. - (1) A person who, with intent to avoid payment of a charge imposed by a charging scheme or with intent to avoid being identified as having failed to pay such a charge,-

(a) interferes with any equipment used for or in connection with charging under a charging scheme,

(b) causes or permits the registration plate of a motor vehicle to be obscured, or

(c) makes or uses any false document,

is guilty of an offence.

(2) A person guilty of an offence under sub-paragraph (1) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale or to imprisonment for a term not exceeding six months or to both.